Comparacion entre el regimen simple de tributacion y el regimen ordinario bajo la ley 2277del 2022
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Date
2023-05-31
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Universidad Antonio Nariño
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Degree obtained
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http://purl.org/coar/resource_type/c_7a1f
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Abstract
Based on the knowlendge we acquired in the Public Accounting undergraduate
program and our responsibility to comply with tax regulations, we conducted a comparison
of the simplified tax regime and the ordinary tax regime. Using a documentary and
comparative methodology, with a qualitative approach, we collected and analyzed
information on the regulations, governing each regime. The analysis revealed that the two
regimes are companies with income higher that those companies that qualify for the
simplified regime. Additionally, the ordinary regime permits deducting costs and expenses
directly related to economic activity, While the simple regime cannot make this deduction.
Both regimes are necessary for effective taxation in Colombia, but because each regime
has its advantage and disadvantages, it is important to conduct a thorough analysis before
choosing one of them
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Santa Marta, Colombia